German Lawyer Ferner: it-law, labourlaw & criminal defense

Legal Background and Criminal Liability of german coffee tax: Germany is one of the few European countries that levies a tax on coffee. The Coffee Tax Act (KaffeeStG) regulates the imposition of a consumption tax on coffee and coffee-containing products. The current tax rate is €2.19 per kilogram of roasted coffee and €4.78 per kilogram of instant coffee. For coffee-containing products—such as sweets or other items with a coffee content of between 10 and 900 grams per kilogram—graduated rates apply. The tax is levied when coffee is released for consumption in the German tax territory, imported from third countries, or purchased from other EU member states for commercial purposes.

The importation and trafficking of narcotics in significant quantities rank among the most serious offenses under German narcotics law. Particularly contentious are cases involving so-called “port insiders”—individuals who, due to their knowledge of port operations or their professional positions in seaports, facilitate the retrieval or transport of drugs. In recent years, the German Federal Court of Justice (Bundesgerichtshof, BGH) has issued several landmark rulings on this topic, clarifying not only the distinction between perpetration and accessory liability but also refining the legal assessment of logistical support activities. These decisions demonstrate the complexity of classifying such actions, especially when determining whether an individual should be considered a principal offender or merely an accomplice.

Double Jeopardy in Cross-Border Criminal Law: The principle of ne bis in idem—the prohibition of double jeopardy—is a cornerstone of the rule of law. Within the European Union, it is enshrined in Article 54 of the Schengen Implementation Agreement (SIA) and Article 50 of the Charter of Fundamental Rights. But what constitutes the “same offense” in a borderless area where crimes often have cross-border dimensions? The Court of Justice of the European Union (CJEU) addressed this question in its judgment of September 11, 2025 (Case C-802/23).

The case involved a former leader of the terrorist organization ETA, who had been convicted in France for participation in a terrorist organization and was subsequently prosecuted in Spain for specific terrorist attacks. The CJEU’s decision clarifies the conditions under which identity of offenses, in the sense of EU law, can be established—a question of significance not only for terrorism cases but for EU criminal law as a whole.